Chapter 2.6. Administration of Franchise and Income Tax›Subchapter 2. Returns
Article 1. Individuals and Fiduciaries
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 18501. Returns, Married Couples.
- § 18505-1. Fiduciary Returns.
- § 18505-2. Return by Guardian or Committee.
- § 18505-3. Return by Receiver.
- § 18505-4. Time for Filing Returns of Decedents, and Returns for Year in Which an…
- § 18522. Joint Return After Filing Separate Returns.
- § 18523. Effect on Joint Return of Elections Made in Separate Returns.
- § 18526. When Joint Return May Not be Made.
- § 18530. Penalties Imposed when Amount on Joint Return Exceeds Amounts on Separate…
- § 18566. Time for Filing Returns.
- § 18567. Automatic Extension of Time for Filing Returns by Individuals, Fiduciaries,…
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